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Prabir Kumar Majumdar Vs. Assistant Collector, Central Excise

Court : Kolkata

Subject : Excise

Acts : Central Excise Act, 1944 - Section 35G and 35N; ;Income Tax Act, 1961 - Section 265; ;Constitution of India - Article 226

Reported in : 1992(60)ELT533(Cal)

the hearing of the case by the High Court under Section 35K, the recovery proceedings should be stayed.3. Section 35N of the Central Excises & Salt Act, 1944 provides inter alia that notwithstanding that a reference has been … by the Tribunal. The petitioner thereafter made an application under Section 35G of the Central Excises & Salt Act, 1944 to this Court. The reference application was heard and an order was passed by the Reference Bench of … writ petitioner has challenged a demand of the respondent No. 1 for excise duty in respect of the goods manufactured by him. An order dated

Collector of Central Excise and 2 ors. Vs. Asoka Rubber Products

Court : Kerala

Subject : Excise

Reported in : 1991(33)LC547(Kerala)

the proviso thereto of the Central Excises and Salt Act. Section 131 of the Customs Act corresponds to Section 35N of the Central Excise and Salt Act. We have noticed earlier that the Rules framed by the Appellate … cases. The judgment in O.P. No. 1573 of 1989 is reported as Asoka Rubber Products v. Collector of Central Excise 1989 (2) K.L.T. 369 : 1989 (25) ECR 356 Kerala. Aggrieved by the aforesaid judgments, the revenue has … appeal of duty demanded and penalty levied, are similar to the provisions contained in Central Excises and Salt Act, 1944. Section 129A of the Customs Act, 1962 corresponds to Section 35B of the Central Excises and Salt Act, 1944.